Ato.gov.au Agency Agreement
You can download ATO Enterprise Agreement 2017 (PDF 1.11MB) in Portable Document format. You can claim a GST credit for the amount of GST you pay to the Agency as a commission. The agent must pay GST on the commission you pay him, regardless of how the buyer pays for the goods or services. If an employee`s salary at his or her previous agency (immediately prior to the transition to the ATO) exceeds the ATO salary to which the employee would otherwise be entitled under that movement agreement, his or her previous salary is maintained until it is reached or exceeded by the salary corresponding to his or her ATO pay point. Limited flexible shiftwork may, if the worker and his supervisor are agreed in writing, provide for short-term leave for overtime. Such an agreement will take account of the purpose of the shiftwork agreements. Ii. The worker must become the owner, within four years of taking up his duties at the new place, of a house where the worker is ordinarily resident at the new place or has concluded a contract for the purchase or construction of such a house. The salary at the level of another agency will be at least equal to the applicable ATO pay range, except that the service is used in this classification or higher to advance the salary under the following conditions: you can enter into a written agreement with an intermediary to be part of the supply chain for GST purposes. In this case, you will be treated as if you were selling to the agent and he will be treated as if you were selling to the customer. As far as the imputation rules are concerned, is there a difference between deliveries made through “agents” and deliveries made through a Del Credere agency agreement? The provisions of subdivision 153-B of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) (which deal with agreements that treat intermediaries as suppliers or purchasers) require that you treat all supplies or acquisitions made through an agent as separate supplies or acquisitions to or by that agent, or is there a choice? If, before transport, the content is equal to or greater than the minimum wage of the new classification, the content shall be paid at the nearest place in the range of the new classification. This provision works in conjunction with all relevant Commonwealth acts (including regulations and instruments adopted under those acts).
The wages set out in point 1 of Annex 1 shall be used for the calculation of the salary for retirement purposes in accordance with clause 21 of the Company Agreement. . . .
